Alternate statutory remedy governs GST assessment challenge, with statutory appeal preserved and limitation objection barred for the permitted filing ...
The HC affirmed the conviction of the accused under Section 138 of the NI Act for cheque dishonour due to insufficient funds. The accused failed to rebut the statutory presumption under Sections 118(a) and 139 by adducing defence evidence; mere denial in the Section 313 Cr.P.C. statement was insufficient. The affidavit acknowledging the loan of Rs. 4,50,000/- was admitted and unchallenged, confirming the cheque was issued to discharge a legally enforceable debt. The accused's claim of repayment lacked evidentiary support and was rightly rejected. The dishonour of the cheque and non-payment after notice were duly established beyond reasonable doubt. The HC held the compensation of Rs. 1,00,000/- on the principal amount was not excessive and dismissed the appeal, thereby upholding the trial court's order.
The HC affirmed the conviction of the accused under Section 138 of the NI Act for cheque dishonour due to insufficient funds. The accused failed to rebut the statutory presumption under Sections 118(a) and 139 by adducing defence evidence; mere denial in the Section 313 Cr.P.C. statement was insufficient. The affidavit acknowledging the loan of Rs. 4,50,000/- was admitted and unchallenged, confirming the cheque was issued to discharge a legally enforceable debt. The accused's claim of repayment lacked evidentiary support and was rightly rejected. The dishonour of the cheque and non-payment after notice were duly established beyond reasonable doubt. The HC held the compensation of Rs. 1,00,000/- on the principal amount was not excessive and dismissed the appeal, thereby upholding the trial court's order.
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